Italy operates one of Europe's most established mandatory e-invoicing systems. Structured electronic invoicing is required for domestic B2B and B2G transactions, with invoices exchanged through the national Sistema di Interscambio (SdI).

The B2B mandate has been in place since 2019 and has subsequently been extended to cover businesses that were initially exempt. As a result, electronic invoicing is now the standard method for exchanging invoices between businesses established in Italy.

Mandatory electronic invoicing applies broadly to businesses and professionals established or VAT-registered in Italy when carrying out transactions covered by the Italian invoicing rules.

The requirements apply to domestic B2B transactions as well as invoices issued to Italian public-sector organisations. Specific rules and exceptions can apply depending on the transaction and taxpayer, so businesses should determine how the Italian requirements apply to their individual activities.

Electronic invoices covered by the Italian mandate must be created as structured invoice data and transmitted through Sistema di Interscambio (SdI). SdI validates invoices and routes them to the recipient or their designated electronic delivery channel.

A conventional PDF invoice sent by email doesn't fulfil the structured e-invoicing requirement. Businesses must therefore be able to generate, transmit, receive, and process invoices according to the technical requirements of the Italian system.

Italy's e-invoicing infrastructure is built around Sistema di Interscambio (SdI), the central exchange system operated on behalf of the Italian tax administration. SdI receives electronic invoices, performs technical validations, and delivers them to the intended recipient.

Electronic invoices are primarily exchanged using the XML-based FatturaPA format. The format contains structured invoice information that can be processed automatically and enables the Italian authorities to receive relevant invoice data through the central platform.

Businesses can connect to SdI through supported transmission channels or use an intermediary or service provider to manage the technical exchange of invoice data.

iEDI helps businesses integrate Italian electronic invoicing into their existing invoice and ERP workflows.

We connect your existing ERP and business systems to the required electronic invoicing infrastructure without requiring you to replace the systems you already use. iEDI handles the transformation and exchange of structured invoice data, enabling your existing invoice information to be converted into the formats required for electronic exchange.

This provides a structured and automated path between your existing business systems and Italy's electronic invoicing environment, reducing the need to manage country-specific invoice processes manually.